https://www.taxtmi.com/caselaws?id=236985 The appellant defaulted in payment of central excise duty, leading to a requirement to discharge duty in cash and not through cenvat credit. The Tribunal held the appellant liable to pay interest for the period from cenvat credit utilization until full cash payment. Although cenvat credit was utilized during the default period, duty obligations were not discharged until the cash payment was made. No penalty was imposed under Section 11AC of the Central Excise Act, 1944, as there was no willful suppression to evade duty. The appellant's appeal was allowed, and no penalty under Rule 25 was imposed. en-us Thu, 28 Mar 2013 00:00:00 +0530 Fri, 16 Aug 2013 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236985 The appellant defaulted in payment of central excise duty, leading to a requirement to discharge duty in cash and not through cenvat credit. The Tribunal held the appellant liable to pay interest for the period from cenvat credit utilization until full cash payment. Although cenvat credit was utilized during the default period, duty obligations were not discharged until the cash payment was made. No penalty was imposed under Section 11AC of the Central Excise Act, 1944, as there was no willful suppression to evade duty. The appellant's appeal was allowed, and no penalty under Rule 25 was imposed. Case-Laws Central Excise Thu, 28 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236985